Question

A listed insurer remeasures its defined benefit plan obligation at year-end, and also records fair value changes of equity instruments irrevocably designated at FVOCI. Which items appear in OCI and are not recycled?

A Only DBO remeasurement
B Only equity FVOCI
C Both DBO remeasurement and equity FVOCI
D Neither; both go to P&L
E DBO remeasurement recycled to P&L, equity not
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